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Auditing is a discipline with embedded principles required for all professional accounting individuals, whether in commerce and industry, or in public practice of auditing.

Fundamentals of Auditing is based on the educational requirements of the South African Institute of Chartered Accountants for entry into Part I and Part II of the Qualifying Examination.

Featured Authors

B Marx

Nikki Schonfeldt

Alex Van Der Watt

Vanessa Celeste Van Dyk

Denise Joy Mare

Mandisa Tumeka Ramuedzisi

Professor B Marx

Present — He is a non-executive director of DigiCore Holdings Limited, and chairman of their audit committee.

He is a founding member of the Corporate Governance Research Group, who research and consult on corporate governance. He is also one of the adjudicators of the Ernst & Young Sustainability Awards Competition

He served on the audit committee of the University (RAU and UJ) for 10 years, the Finance committee for 2 years and is a current member of the Management Risk Committee. He is a co-opted member of the Audit Committee of Vrystaat Korporasie Beperk (VKB) for the past four years.

1987 — He obtained his B.Compt (Cum laude) in 1987, his B.Compt (Hons) in 1988 and his M.Compt (Cum laude) in 1993 at the University of the Free State. He has completed his doctoral thesis in Auditing (on the topic of audit committees) in 2008 at the University of Johannesburg

1992 — After completing his articles at the audit firm Deloitte in 1992 he joined the Department of Accountancy of the University of Free State as a senior lecturer and was promoted to associate professor in 1994. In 1995 he joined the Department of Accountancy at RAU (now the University of Johannesburg) as professor and head of the auditing section, a position he holds until today.

1989 — He qualified as chartered accountant (CA) in 1989, obtaining an overall 3rd place in the Qualifying Examination. He is a member of the Institute of Chartered Certified Accountants in the United Kingdom (FCCA), and an associate member of the South African Institute of Internal Auditors; a member of the Independent Regulatory Board for Auditors (IRBA) and a member of the Association of Black Chartered Accountants of South Africa (ABASA)